§ 417
Chapter XIX — Collection And Recovery Of Tax
Recovery through State Government
Income-tax Act, 2025
If a State Government is assigned the duty of collecting a tax under Article 258(1) of the Constitution, it can instruct that the tax be collected together with any municipal tax or local rate in the same area. The same official and the same collection method used for the municipal tax may be used for the income tax.
📜 Official text of the section +
417. If the recovery of tax in any area has been entrusted to a State
Government under article 258(1) of the Constitution, the State Government
may direct, with respect to that area or any part thereof that tax shall be recovered
therein with, and as an addition to, any municipal tax or local rate, by the same
person and in the same manner as the municipal tax or local rate is recovered.
Recovery of tax in pursuance of agreements with foreign countries.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.